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Property tax calculator — Tunisia

Registration duties, capital gains, gifts and inheritance. Free estimate, up to date with the 2026 Finance Law.

Estimated amount to pay
18,000 TND
6% of the price
Registration duty · 5%15,000 TND
Land registry duty (CPF) · 1%3,000 TND
  • Not included: notary/lawyer fees, stamps, municipal tax receipt (TIB) required before a sale.
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Calculation based on official texts: Registration Code (CDET), Income Tax Code, 2026 Finance Law (JORT no. 148). Lines marked “to confirm” await validation by a chartered accountant. Estimate, not an official document.
Rules: v2026.10 — Registration Code and Income Tax Code, up to date with the 2026 Finance Law (law no. 2025-17)
Coming: 2027 draft Finance Law

Article 30 of the 2027 draft Finance Law would apply the reduced scale of art. 20-I-4 to first-home purchases. It is not in force yet and is not applied here.

Legal sources
Rules applied, text in force and amending law
RuleTextApplies since
Registration duty on salesCDET art. 20-1unchanged since the code edition
Land-registry duty (titled property)Loi 80-88 art. 26 (1 % de la valeur) ; LF 2026 art. 20 (renvoi à l’art. 26) (JORT n° 148 du 12/12/2025)Loi 80-88
Transfer duty on untitled propertyLF 2003 art. 61 (JORT n° 102 du 17/12/2002)LF 2003
Complementary duty (above 500,000 TND)CDET art. 20-10 bis et 20 bis (LF 2017 art. 29) — sur la valeur globale, ventes et donationsunchanged since the code edition
Minimum proportional dutyCDET art. 22unchanged since the code edition
Fixed duty per pageCDET art. 23 (25 → 30 DT par la LF 2022 art. 53)LF 2022
Buying from a property developerLoi 90-17 art. 23 bis — non lu ; LF 2022 art. 27 (seuil 500 000 DT) (JORT n° 119 du 28/12/2021)LF 2022
Building land: first purchaseCDET art. 20-4 et 21-IV ; LF 2024 art. 53 (première acquisition seulement) (JORT n° 144 du 12/12/2023)LF 2024
Non-resident paying in foreign currencyCDET art. 23 n° 12 septies (LF 2015-53 art. 82, LF 2022 art. 28)LF 2022
Previous transfer not shown as paidCDET art. 20-10unchanged since the code edition
Farmland and duty refundCDET art. 20-1, art. 23 n° 11 et 11 bis, art. 74-V (loi 2017-8) ; LF 2021 art. 29 (conditions de la restitution, art. 74-V) (JORT n° 128 du 24/12/2020)LF 2021
ExchangeCDET art. 20-3unchanged since the code edition
PartitionCDET art. 20-8unchanged since the code edition
Late registrationLF 2026 art. 48 (JORT n° 148 du 12/12/2025) ; CDPF art. 20 (prescription 10 ans)LF 2026
Capital gain: revaluation of the costCIRPP art. 28-IV (prix de revient majoré de 10 % par année de détention)unchanged since the code edition
Capital gain within 5 yearsCIRPP art. 44-III-1 (LF 2012-27 art. 47)unchanged since the code edition
Capital gain after 5 yearsCIRPP art. 44-III-1 (LF 2012-27 art. 47)unchanged since the code edition
Inherited propertyCIRPP art. 44-III-1 (LF 2004-90 art. 60)unchanged since the code edition
First home sale exemptionCIRPP art. 27-2 (décret-loi 2022-79 art. 43)LF 2023
Withholding on the priceCIRPP art. 52-I-f (2,5 % du prix ; LF 2012-27 art. 46) ; CIRPP art. 60-2unchanged since the code edition
Capital gain return deadlineCIRPP art. 60-2unchanged since the code edition
Gift in direct line or between spousesCDET art. 23 n° 18 ter ; LF 2026 art. 20 et 49 (JORT n° 148 du 12/12/2025) ; LF 2018 art. 34 (une seule fois tous les 5 ans pour un même bien et un même droit) (JORT n° 101 du 19/12/2017)LF 2026
InheritanceCDET art. 7, 20-16, 40, 49, 51, 52, 53unchanged since the code edition

Editions used: CDET éd. 2017, CIRPP éd. 2024, CDPF copie 2020. Every later finance law was read for the articles cited: LF 2018, LF 2019, LF 2020, LF 2021, LF 2022, LF 2023, LF 2024, LF 2025, LF 2026.